Does a religious institution have to be assessed for purposes of assessment purposes?

Similarly, in Associated Gospel Churches v. Regional Assessment Commissioner, Region No. 13 et. al. (1979), 9 M.P.L.R. 287 (Ont. Div. Ct.) (upheld on appeal), the court underlined that a fact-specific inquiry was required to determine the purpose for which the grounds were being used. The court stated that making this decision involved determining whether the camp in question was being used as a seminary of learning, or conversely, as a vacation camp with a strong religious focus (at p. 43). The activities of the camp included a mix of religious activities such as Bible readings and study, an evening chapel service and two Sunday church services, with recreational activities such as classes in ceramics, concerts and the use of facilities for skating, tobogganing, snowmobiling, snow-shoeing, cross-country skiing, ping-pong and table games. The court found that, in this case, the balance was tipped towards vacationing rather than religious instruction (at p. 44).